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Perspectives juridiques

Miller Thomson a une perspective canadienne unique sur les plus récents développements et les dernières tendances du monde des affaires et du droit, et sur l’impact que ces enjeux peuvent avoir sur vous et votre organisation.

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Canadian sanctions update: New tough laws and policy relating to Russia

28 février 2022 | Daniel Kiselbach, MBA, Satinder Bains

Bulletin du groupe Commerce mondial et douanes

Canada has imposed sanctions related to Russia under the Special Economic Measures Act,[1] the Export and Import Permits Act[2] and the Special Economic Measures (Russia) Regulations (the “Regulations”).[3] The Regulations respond to actions by Russia that have impacted human rights […]

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Alberta dropping COVID-19 restrictions – considerations for employers

22 février 2022 | Tessa Green, Thomas V. Duke

Communiqué droit du travail et de l'emploi

Alberta to lift COVID-19 restrictions The Government of Alberta recently announced a staged plan to loosen public health restrictions that were implemented in an effort to curb the spread of COVID-19. Stage One took effect February 8th and removed the […]

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ONCA Fast Facts: Public Benefit Corporations

22 février 2022 | Karima Kanani, Michele Szynkaruk

Communiqué sur la santé

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts […]

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Release of draft Canadian tax legislation for public consultation

17 février 2022 | Ron Choudhury, Thomas Ghag, Neil Gurmukh, Anish Kamboj, Colleen Ma, Regan A. O’Neil, Pierce Quaghebeur, CPA, CA, Manjit Singh

Bulletin fiscal

An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”). The Proposals include some, but not all, of the measures announced […]

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CRA significantly expands proposed trust reporting requirements to include bare trust arrangements

15 février 2022 | Brittany Sud, Stephen Sweeney, TEP

Gestion de patrimoine

In 2018, the Department of Finance Canada released Legislative Proposals, and Explanatory Notes that dealt with, among other topics, the Reporting Requirements for Trusts as first announced in Budget 2018. We posted about these new requirements and some of their […]

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Update on Bill S-216: The Effective and Accountable Charities Act

10 février 2022 | Kristina Roberts

Impact Social

A year ago, Senator Ratna Omidvar tabled a bill (originally Bill S-222) proposing changes to the Income Tax Act (Canada). The changes would allow charities to collaborate with other organizations more efficiently, furthering the potential to create positive impact in […]

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What is a charitable purpose? Jim Crerar Charitable Trust (Re)

10 février 2022 | Sarah Fitzpatrick

Impact Social

What is « charity » in a legal sense has developed through judge-made common law. The definition is an important one as organizations that are registered charities must be constituted and operated exclusively for charitable purposes. It is also important for charitable […]

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ONCA Fast Facts: Incorporation as of right

10 février 2022 | Karima Kanani, Michele Szynkaruk

Communiqué sur la santé

In October 2021, the Not-for-Profit Corporations Act, 2010 (“ONCA”) came into force. Not-for-profit corporations incorporated in Ontario will have a three-year transition period to make changes to their governing documents to comply with the ONCA. Our ONCA Fast Facts series […]

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Can a court compel a condominium to vote on removing its board of directors?

10 février 2022 | Michael Prosia

Bulletin MT Condominiums & Copropriétés

This question was recently considered in the reported decision, Jasper Developments v. York Condominium No. 82, 2022 ONSC 768. By background, York Condominium Corporation No. 82 (“YCC 82”) had significant financial issues, and approved a special assessment of approximately $35,000 […]

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BC Court of Appeal allows recovery of legal fees as remediation costs

8 février 2022 | Christie A. McLeod, Steven Evans

Alerte environnement

Introduction Last year, the British Columbia Court of Appeal (“BCCA”) rendered its decision in Victory Motors (Abbotsford) Ltd. v. Actton Super-Save Gas Stations Ltd., 2021 BCCA 129, providing that legal costs reasonably incurred in connection with the remediation of a […]

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Avis de non-responsabilité

Les renseignements affichés sur ce blogue contiennent des points de droit variés fournis uniquement à des fins informatives et non commerciales. Ces renseignements ne constituent pas un avis juridique de la part de l’auteur. Nous mettons en garde les lecteurs de ne pas prendre de décision particulière sans avoir préalablement obtenu l’avis juridique d’un professionnel qualifié. Toute personne qui décide de prendre une décision en s’appuyant sur ces renseignements le fait à ses propres risques.